8 Brief module label: Module description: Division in teaching sessions, if applicable: Duration of module: Classification in the curriculum: Usability of the module: Frequency of offering of modules: Author: Private lecturer: Language of instruction: Prerequisites: ECTS-Credits: Total workload and its composition: Externes Rechnungswesen External Accounting System Lecture One semester BWL Ba, 1st semester, required module Preparatory course for subsequent advanced courses Every academic year Dipl. Ing. Ök. (FH) Christoph Stein Dipl. Ing. Ök. (FH) Christoph Stein German None 5 ECTS approx. 150 hours of workload: approx. 50 contact hours, approx. 40 hours for preparation and follow-up, approx. 7.5 working days = 60 hours of preparation for examination Form of teaching/semester hours per week: Study and examination achievements: Weighting of the grade in the overall grade: Learning outcomes: Contents: 4 semester hours per week for lectures Written examination According to the regulations of studies and examinations The students acquire knowledge and basic skills in financial accounting. They are enabled to independently carry out book entries and to prepare financial statements. Furthermore, they are able to analyse and evaluate submitted third party statements of accounts in a simple form. They acquire a basic understanding of accounting according to the German Commercial Code (HGB), tax laws and IFRS. Technique of double entry accounting, preparation of simple Annual Statements of Accounts and their evaluation, legal fundamentals of accounting: 1. Bookkeeping (55 %) Introduction Effect of business transactions on the balance Non-impacting restructuring of assets Fluctuations in operational assets Account opening and book entry methods Fundamentals 7

10 Brief module label: Module description: Division in teaching sessions, if applicable: Duration of module: Classification in the curriculum: Usability of the module: Frequency of offering of modules: Author: Private lecturer: Language of instruction: Prerequisites: Wirtschaftsmathematik Mathematics/Statistics One semester BWL Ba, 1st semester, required module Preparatory course for subsequent advanced courses Every year, Winter Semester Dipl.-Kfm. Mirco Schoening Dipl.-Kfm. Mirco Schoening German None ECTS-Credits: 5 Total workload and its composition: Form of teaching/semester hours per week: Study and examination achievements: Weighting of the grade in the overall grade: Learning outcomes: Contents: 150 hours = 60 hours of attendance and 90 hours of selfstudy Lecture combined with exercises Written examination According to the regulations of studies and examinations The students are enabled to understand finance mathematical correlations and to independently carry out calculations. They are able to develop expectations of achievable results and to verify them with the actual results. Furthermore, the students are able to undertake evaluations and analyses of large volumes of data and to interpret the results. They know the basic statistical instruments of descriptive statistics in order to independently apply them in practical work in the enterprise. Financial mathematics: Effective interest of loans Pension calculation Annuity in advance and annuity in arrears o Term calculation o Rate calculation o Capital consumption and present annuity value Statistics: Measures of central tendency and variation o Mean values (arithmetic Mean, Median, Modus) o Variance, standard deviation Index numbers o Indices according to Paasche and Laspeyres 9

14 Brief module label: Module description: Division in teaching sessions, if applicable: Duration of module: Classification in the curriculum: Usability of the module: Frequency of offering of modules: Author: Private lecturer: Language of instruction: Prerequisites: Unternehmerisches Handeln Fundamentals of Entrepreneurial Actions Lecture One semester BWL BA, 1st semester, required module Preparatory course for subsequent advances courses Every academic year Prof. Dr. phil. Anja Lüthy Prof. Dr. phil. Anja Lüthy German None ECTS-Credits: 5 Total workload and its composition: Form of teaching/semester hours per week: Study and examination achievements: Weighting of the grade in the overall grade: Learning outcomes: Contents: Teaching and learning methods: Literature: 150 hours of workload, approx. 50 hours of attendance approx. 40 hours of preparation and follow-up, approx. 60 hours of preparation for examination 4 semester hours per week/lecture Written examination, 90 minutes According to the regulations of studies and examinations The students know the basic principles necessary for constitutive decisions in an enterprise. At the subject level, they acquire knowledge about the existing options (e.g. in the field of legal forms, organizational systems etc.) At the methodical level, they possess basic knowledge of the rules of decision making (criteria for selection of legal form etc.) Differentiation of Economics and Business Management Overview of sub-disciplines and structure of organizations: Personnel, Marketing, R&D, EDP, Engineering, Purchase Important indicators: Profitability, productivity, economic feasibility, break-even analysis Location policy/location theories of trading, the service providers and the production units Legal forms and collaborations Material procurement and warehouse organization Lecture, excursions, external guest speakers Currently available list of reference books will be announced 13

15 during the course at the beginning of the semester. Additional information: 14

16 Brief module label: Module description: Division in teaching sessions, if applicable: Duration of module: Classification in the curriculum: Usability of the module: Frequency of offering of modules: Author: Private lecturer: Language of instruction: Prerequisites: Werkstatt Workshop on Academic Work and Writing Skills Lecture/Exercise One semester BWL BA,1st semester, required module Preparatory course for acadmic requirements during studies Every academic year Dipl.-Betriebswirtin (FH) Nadine Syring Prof. Dr. Katrin Böttcher/ Prof. Dr. Andreas Wilms + staff member of the Language Centre German and English None ECTS-Credits: 5 Total workload and its composition: Form of teaching/semester hours per week: Study and examination achievements: Weighting of the grade in the overall grade: Learning outcomes: Contents: 150 hours of workload, approx. 50 hours of attendance approx. 40 hours of preparation and follow-up, approx. 60 hours of preparation for examination 4 semester hours per week/lecture/exercise Home assignment and dossier According to the regulations of studies and examinations The students acquire basic abilities in applying academic line of thinking and working methods in the international context. They know the relevant rules of academic thinking and argumentation (theory, forming hypotheses and falsification) possess thorough knowledge of the English technical terminology are equipped with the tools and application know-how about reception and production of texts in foreign languages have knowledge about the structure and composition of academic text also English language can confidently apply academic working methods, incl. empirical approaches. Module 1 Aim: to understand the need to develop academic method of working; to acquire the ability to independently formulate questions and to evolve a working plan for their processing; 15

19 Brief module label: Module description: Division in teaching sessions, if applicable: Duration of module: Classification in the curriculum: Usability of the module: Frequency of offering of modules: Author: Private lecturer: Language of instruction: Prerequisites: Wirtschaftsenglisch Business English Integrated course (seminar) One semester BWL BA, 1st semester, required module The module can also be employed in other (Bachelor s) courses according to the regulations of studies and examinations applicable there. Every academic year Dr. Annett Kitsche Dr. Annett Kitsche English None ECTS-Credits: 5 Total workload and its composition: 150 hours of workload, approx. 60 hours of attendance approx. 90 hours of preparation and follow-up, Form of teaching/semester hours per week: Study and examination achievements: Weighting of the grade in the overall grade: Learning outcomes: Contents: Integrated course (seminar) Written examination or oral examination According to the regulations of studies and examinations The students acquire special lexical knowledge of the field of Business and of intercultural competence. They develop study and profession related skills and abilities in listening and speaking in order to successfully participate in technical lectures and seminar discussions in English language. Furthermore, they develop study and profession related abilities in reading and writing business related texts. Forms of interactive oral and written linguistic activities for the purpose of demonstration, description, discussion and estimation of operations and procedures in Business by utilizing intercultural knowledge. Dealing with adapted and listening and reading material in original. 18

20 Working on the vocabulary to prepare technical lectures in English. Teaching and learning methods: Literature: Additional information: Seminar and use of language lab Teaching material Simply Business English (result of the Leonardo Project ADCOESP, current newspapers/magazines like Economist, Guardian Weekly, Business Spotlight, appropriate Websites Work in language lab, use of Moodle 19

21 Brief module label: Module description: Division in teaching sessions, if applicable: Duration of module: Classification in the curriculum: Usability of the module: Frequency of offering of modules: Author: Private lecturer: Language of instruction: Prerequisites: Internes Rechnungswesen Internal Accounting System Lecture/Seminar One semester BWL BA, 2nd semester, required module The module can also be employed in other (Bachelor s) courses according to the regulations of studies and examinations applicable there. Every academic year Dipl. Ing. Ök. (FH) Christoph Stein Dipl. Ing. Ök. (FH) Christoph Stein German External Accounting System ECTS-Credits: 5 Total workload and its composition: Form of teaching/semester hours per week: Study and examination achievements: Weighting of the grade in the overall grade: Learning outcomes: 150 hours of workload, approx. 50 hours of attendance approx. 40 hours of preparation and follow-up, approx. 60 hours of preparation for examination 4 semester hours per week Written examination According to the regulations of studies and examinations The students are familiar with the fundamentals of internal accounting system. They possess the knowledge of the fundamentals related to the subject and methods in order to familiarize themselves with concrete situations of the accounting system of an enterprise. They identify the different instruments of cost accounting, and are familiar with their characteristics and are able to select the concrete one for use on the basis of known advantaged and disadvantages. They are able to independently implement cost accounting of average size and to interpret the results effective for a decision. 20

23 Other reference literature will be announced during the course. Additional information: 22

24 Brief module label: Module description: Division in teaching sessions, if applicable: Duration of module: Classification in the curriculum: Usability of the module: Frequency of offering of modules: Author: Private lecturer: Language of instruction: Prerequisites: Kommunikative Kompetenz Workshop on Communicative Competence Lecture / Exercise One semester BWL BA, 2nd semester, required module This module lays the foundation for lecture talks, presentations etc. in other modules and in professional practice. Every academic year Prof. Dr. rer. pol. Joachim Tanski Prof. Dr. rer. pol. Joachim Tanski German and English None ECTS-Credits: 5 Total workload and its composition: Form of teaching/semester hours per week: Study and examination achievements: Weighting of the grade in the overall grade: Learning outcomes: 150 hours of workload, approx. 50 hours of attendance approx. 40 hours of preparation and follow-up, approx. 60 hours of preparation for examination 4 semester hours per week Evaluation of the processing of a complex assignment based on the tutorial units According to the regulations of studies and examinations The module is divided into 3 units with relevant objectives: Unit 1: Communication The students understand which different personality types influence the communication processes and how, possess the communication strategy for conflict situations can effectively give feedback based on the rules they have learnt. Unit 2: Moderation The students are able to effectively assume the role of a moderator, can arrange an event to be moderated into typical phases, master the relevant methods of moderation and can use them correctly in the cycle of moderation understand the principles of visualization during moderation can apply the important rules of the game of moderation taking off from the rules of communication Unit 3: Presentation The students 23

25 Contents: Teaching and learning methods: Literature: possess the methodology of specifically preparing a presentation, understand how to overcome stage fright effectively, can lay the foundation for an effective presentation by demonstrating the structure of a presentation, can apply the rules of visualization and can give a presentation using a projector. Communication Basic model of interpersonal communication according to Schulz von Thun Communication types and styles Types and functions of communication Rule of communication Difficult discussions o Promoting and inhibiting factors in the communication process o Feedback systems and rules Moderation Preparation for a presentation the public Stage fright and relaxation techniques Structure of a presentation The manuscript Visualization and practical tips Special characteristics of projector presentation Presenting scientific topics practise practise practise (40%) Presentation The method of moderation and of moderation cycle The moderator s role Techniques of questioning Preparation of a moderation Dealing with stage fright and difficult situations Rules of the game of moderation Moderating group topics practise practise practise (40%) The students will prepare the most important contents of know-how with regard to the communication models and their influencing factors on an effective communication process, as much as possible through self-study and under structuring assistance by their lecturer; the same is consolidated through tutorial dialogue and further developed through overlapping questions and secured. The important aspect here is the interactive and seminar-type of teaching. The main aspect of the module is the training in communicative competences, where at least 50% of teaching is implemented in the form of team teaching with English speaking teachers. Depending on the content, Video feedback sequences are used so as to increase the training effect in the group. Communicating 24

34 Brief module label: Module description: Division in teaching sessions, if applicable: Duration of module: Classification in the curriculum: Usability of the module: Frequency of offering of modules: Author: Private lecturer: Language of instruction: Prerequisites: Recht im Geschäftsverkehr Law governing the entrepreneurial Business Operations Lecture One semester BWL BA, 2nd semester, required module This module can also be employed in other (Bachelor s) courses according to the regulations of studies and examinations applicable there. Every academic year Prof. Dr. jur. Michaela Schröter Prof. Dr. jur. Michaela Schröter German None ECTS-Credits: 5 Total workload and its composition: Form of teaching/semester hours per week: Study and examination achievements: Weighting of the grade in the overall grade: Learning outcomes: Contents: Teaching and learning methods: 150 hours = 50 hours of attendance and 100 hours of selfstudy 4 semester hours per week/ lecture Written examination According to the regulations of studies and examinations The students develop a generalized technical and methodical understanding of the application of law. Particularly, they acquire: Knowledge of the general section of the German Civil Code (BGB), law of obligations and properly law Knowledge about implementation of claims of civil rights In this module, the students acquire overall knowledge of law concerning the entrepreneurial business transactions in order to identify and apply especially the principles of drafting contracts, claims in regard to obligations and property laws, including the aspects of laws concerning family and inheritance. They are equally enabled to decide over matters on the basis of the knowledge about extrajudicial and judicial implementation of entrepreneurial claims. The students will prepare the most important contents of know-how as much as possible through self-study and under structuring assistance by their lecturer; the same is consolidated through tutorial dialogue and further developed through solutions to the subject and secured. The important 33

36 Brief module label: Module description: Division in teaching sessions, if applicable: Duration of module: Classification in the curriculum: Usability of the module: Frequency of offering of modules: Author: Private lecturer: Language of instruction: Prerequisites: Controlling, Risikobewertung Controlling, Risk evaluation Lecture/Seminar One semester BWL BA, 3rd semester, required module This module can also be employed in other (Bachelor s) courses according to the regulations of studies and examinations applicable there. Every academic year Prof. Dr. rer. oec. Hubertus Sievers Dipl.- Kfm. Mirco Schoening Prof. Dr. rer. oec. Hubertus Sievers Dipl.- Kfm. Mirco Schoening German None ECTS-Credits: 5 Total workload and its composition: Form of teaching/semester hours per week: Study and examination achievements: Weighting of the grade in the overall grade: Learning outcomes: Contents: 150 hours of workload, approx. 50 hours of attendance, approx. 40 hours of preparation and follow-up, approx. 60 hours of preparation for examination 4 semester hours per week/lecture Written examination According to the regulations of studies and examinations The students have qualified instruments for planning and monitoring an enterprise. In the operative range they acquire the knowledge and methodical basis of a qualified risk management. They can analyse an enterprise in regard to various strategic and operative problems. They are able to generate significant indicators and to interpret them. 1. Basics of Controlling, Organization of Controlling and integration with other areas of the enterprise: 20% 2. Strategic Controlling: 40 % Tasks Instruments o Potential analysis o Strengths Weaknesses analysis etc. 3. Operative Controlling: 40 % Tasks 35

37 Teaching and learning methods: Literature: Instruments o Indicator systems o Linking with analyses of cost accounting 4. Risk management Legal basics Requirements for a risk management system from the business management perspective, Components of a risk management system Introduction of a risk management system The knowledge contents are taught through an interactive and seminar type of course. Besides the classic form of lectures, a series of events is dedicated to joint analysis and processing of case studies. While drafting the ideas jointly importance if given to group discussions and the tutor specifically initiates and moderated the main points. Klenger: Operatives Controlling [Operative Controlling] Preißer: Controlling Bramsemann: Handbuch Controlling [Manual of Controlling] Romerke: Erfolgsfaktor Risiko-Management [Success Factor in Risk Management] Permöller: Risikomanagement und Rating [Risk Management and Rating], Wolf, Klaus und Runzheimer, Bodo: Risikomangement und KonTraG [Risk Management and Corporate Sector Supervision and Transparency Act], Reichling, Peter: Risikomanagement und Rating [Risk Management and Rating] Additional information: 36

38 Brief module label: Module description: Medien- und DV-Grundlagen Media and Fundamentals of DP Division in teaching sessions, if applicable: Duration of module: Classification in the curriculum: Usability of the module: Frequency of offering of modules: Author: Private lecturer: Language of instruction: Prerequisites: One semester BWL BA, 3rd semester, required module This module can also be used as the basic module in other, including extra-occupational courses like business and economics (e.g. distance studies Bachelor s Business Management). Every academic year Dipl. Wirtschaftsinformatiker (FH) Jan Hannemann Dipl. Wirtschaftsinformatiker (FH) Jan Hannemann German No prerequisites ECTS-Credits: 5 Total workload and its composition: Form of teaching/semester hours per week: Study and examination achievements: Weighting of the grade in the overall grade: 150 hours of workload approx. 60 hours of lectures and exercises approx. 40 hours of preparation and follow-up, approx. 50 hours of preparation for examination 4 semester hours per week, of which 2 semester hours per week/lecture and 2 semester hours per week/exercise Written examination max. 90 min. Practical examination on EDP systems Oral examination with discussion According to the regulations of studies and examinations The students are able to recognize Business Informatics as one of the subjects of social and communicative sciences having broad-based interfaces to other sciences of Business Administration, Information Engineering. Learning outcomes: The students can evaluate the use of IT in enterprises from the viewpoint of a decision maker on the basis of economic criteria. They are also able to structure most of the important problems of the management, which result from the use of IT in enterprises, and to design approaches to solutions for eliminating problems. They understand as to how information systems have an effect on the enterprise s organization and what sort of strategic significance information systems have for the enterprise. The students are expected to discuss critically about social changes, resulting from increasing popularity of digital media, while taking into account the social and ethical viewpoints. They know the basic legal 37

39 framework conditions of the use of IT. The students can describe the basic structure of information systems and explain the advantages of IT networking based on typical classes and topologies. They can also communicate and collaborate with IT experts. Contents: Teaching and learning methods: Literature: Additional information: The students are able to demonstrate typical business processes in an ERP system. 1. Business Informatics as an interdisciplinary science Origin of knowledge Information and Communication Specialization of Business Informatics 2. Information systems in enterprises Application systems and information systems Organization, technology, management of Information systems E-Commerce and E-Business Networked world of enterprises 3. Value added through information systems Information systems and enterprise organization Strategic information systems Software selection, Make or Buy; software introduction 4. Information age as a social challenge Ethics of an Information society Data privacy and data security Protection of ownership rights 5. Engineering basics, communication systems, Computer networks Computer architecture John von Neumann Local networks, Internet 6. Software systems supporting decision making Statistical methods, SPSS Data-Warehousing, Business Intelligence Lecture, group exercises, practice-related semester paper, interdisciplinary classes with students of Business Informatics Fundamentals of Business Informatics (various authors (Hansen, Stahlknecht etc.)) Manuals of operational standard software (various) Current publications in the Internet Technical journals (e.g. Wirtschaftsinformatik) Fundamentals of Information Technology (Merten) Business Informatics an introduction (Laudon/Laudon/Schoder) Training in System Microsoft NAV in cooperation with Haveldata GmbH 38

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